Nearly three in eight businesses in a poll said they were waiting until the end of the year to file beneficial ownership information reports.

An Accounting Standards Update focuses on the measurement of credit losses for accounts receivable and contract assets for private companies and certain not-for-profit entities.

Also, an internal controls expert joined for a discussion on COSO and its relationship to SAS 145, and a current Auditing Standards Board member addressed questions the AICPA has been receiving on the ...

The transformative leader, who is retiring on Dec. 31, guided the organization and the profession for nearly three decades.

The first strategy relies on the miracle of compound interest and works best for clients who have several years or perhaps ...

The IRS issued regulations that finalize proposed regulations issued in 2013. The guidance is focused on when and to what extent a partner is treated as bearing the economic risk of loss and the ...

The successor to Barry Melancon will also take over Jan. 1 as CEO of the Association of International Certified Professional ...

By understanding psychological influences on decision-making, CPAs can work with clients more effectively and improve how ...

A. Goal Seek, Data Table, and Scenario Manager are powerful tools that can be found in a dropdown menu by going to Data > ...

The decision reaffirms the relevance of Skidmore v. Swift & Co., which established Skidmore deference as an approach to judicial review of agency interpretations.

The delay, the third by the IRS for Form 1099-K reporting for third-party settlement organizations, will treat 2024 and 2025 as transition years.

The standard aims to provide guidance missing in GAAP for the reporting of induced conversions related to settlement of convertible debt instruments.